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Tags archive: estate planning

Home /Tag: estate planning
Featured

Portability of Deceased Spousal Unused Exclusion Extended

By  Lisa Lightfoot, MPA and Darlene Pulliam, PhD, CPA

August 2023 0

Revenue Procedure 2022-32 (2022-30 IRB 101) became effective on July 8, 2022. This guidance issued by the IRS allows certain taxpayers an extended amount of…

Featured

Gift Tax Returns on Extension

What to Consider Before Filing

By  Martin Shenkman, JD, CPA/PFS, AEP

August 2022 0

Gift tax returns that have been extended can provide a breather for tax preparers. That time should be used to plan the return, obtain relevant…

Featured

Estate Tax Advice Today

The Impact of Coronavirus, the CARES Act, Low Interest Rates, and Market Declines

By  Martin Shenkman, JD, CPA/PFS, AEP and Jonathan G. Blattmachr, JD

June 2020 0

In Brief The COVID-19 pandemic has put the economy in a precarious state, but certain effects of the downturn, such as historically low interest rates…

Feature Articles

ICYMI | Estate Planning after the Tax Cuts and Jobs Act

By  Martin Shenkman, JD, CPA/PFS, AEP and Lamarr Butler-Parker, CFP

December 2019 0

Many articles have been written about how the changes made by the Tax Cuts and Jobs Act of 2017 (TCJA) will affect estate planning. These…

Featured

Tax, Estate Planning, and Asset Protection Considerations

By  Jonathan I. Shenkman and Martin Shenkman, JD, CPA/PFS, AEP

August 2019 0

Every CPA understands that “asset allocation” is the determination of which asset classes (e.g., tax-exempt bonds, large cap stocks, international stocks) are included in a…

Featured

Estate Planning after the Tax Cuts and Jobs Act

Opening the Dialogue

By  Martin Shenkman, JD, CPA/PFS, AEP and Lamarr Butler-Parker, CFP

November 2018 0

Many articles have been written about how the changes made by the Tax Cuts and Jobs Act of 2017 (TCJA) will affect estate planning. These…

Featured

ICYMI | How the Tax Cuts and Jobs Act Might Change Estate Planning

By  Martin Shenkman, JD, CPA/PFS, AEP

November 2018 0

The Tax Cut and Jobs Act (TCJA) was signed into law by President Trump on December 22, 2017 and is the most comprehensive tax law…

News & Views

Estate Tax Resources

By  Susan B. Anders, PhD, CPA/CGMA

June 2018 0

There was much speculation surrounding the fate of the federal estate tax leading up to the ultimate passage of the Tax Cuts and Job Act…

News & Views

First Look at the Tax Cuts and Jobs Act

Impact on Estate Planning

By  Joy Matak, JD, LLM and Steven Dane, CPA, ABV

May 2018 0

The Tax Cuts and Jobs Act (TCJA) has doubled the amount that can be exempted from federal estate tax to $11.18 million per individual, effective…

Featured

Lifetime Planning with Life Insurance

By  Robert J. Alder and Sidney Kess, JD, LLM, CPA

December 2017 0

Life insurance is one of the most important tools in modern financial planning, but it is not always the most appreciated. It has a role…

Featured

6 Proactive Steps CPAs Should Take to Help Individuals Plan

By  Martin Shenkman, JD, CPA/PFS, AEP

November 2017 0

Too often, valuable planning steps fall between the tasks a high-net-worth individual's various advisors believe to be within their purview. Should the step be addressed…

Featured

Our Greatest Hits | Tax planning for distributions in kind (Estates & Trusts)

From The CPA Journal Archives

By  Alfred J. LaRosa

September 2017 0

"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…

Featured

The Many Faces of Form 3520

By  Ian Weinstock, JD

August 2017 0

Form 3520 is an information return for a U.S. person to report certain transactions with foreign trusts [as defined in Internal Revenue Code (IRC) section…

Columns

Little Estate Planning Tips That Add Up

By  Martin Shenkman, JD, CPA/PFS, AEP

July 2016 0

Often, some of the most valuable estate planning results are achieved not by using the big-picture items like bypass trusts, discounts, or note sales, but…

Columns

Financial Planning Must Drive Estate Planning Decisions, and CPAs Must Lead the Way

By  Martin Shenkman, JD, CPA/PFS, AEP

April 2016 0

Estate planning continues to evolve in ways that enhance the importance of the CPA's role relative to other advisors and to what it has been…

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  • The AICPA and NASBA’s Inadequate Response to Reaching 150 Hours December 2023
  • CPAJ News Briefs: FASB, AICPA, IASB December 2023
  • Mentoring and Preparing Students and Young Professionals for the CPA Evolution December 2023
  • Transitioning a Family Business to a Child in the Business December 2023
  • What Can the Profession Do? December 2023












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